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V1850-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Voluntary contributions to capital increase the acquisition value of shares

The consultant asks how to calculate the acquisition value of shares after making a voluntary capital contribution in 2019. The tax authority responds that such voluntary contributions must be added to the original acquisition value, as they constitute an improvement of the shares.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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